DEWAN PENGAWAS SYARIAH DAN RISIKO BANK SYARIAH

Abstract

ABSTRACT

This research is included in the study of testing hypotheses to test the effect of the size of the sharia supervisory board on the risk of Islamic banks, the effect of the shariah supervisory board's academic qualifications on the risk of Islamic banks, and the effect of gender diversity on sharia supervisory boards on the risk of Islamic banks. This research was conducted on the annual report of the Sharia Commercial Bank in Indonesia in 11 banks at 2013-2017. The analysis program used to process data is Stata 12 software. The regression test uses robustness.

The results of this study indicate a significant negative effect on the size of the shariah supervisory board and gender diversity of the shariah supervisory board on the operational risk of sharia banks as well as the significant negative for sharia supervisory board academic qualifications on credit risk of sharia banks. This shows that the size of a large sharia supervisory board has a variety of thoughts to make decisions that can influence the reduction in operational risk. The high proportion of female shariah supervisory board members also reduces operational risk because women tend to avoid risk. For the academic qualifications of members of the sharia supervisory board, the high number of members of the sharia supervisory board who have a doctorate degree further reduces their credit risk.

Keywords: sharia supervisory board, gender diversity, credit risk, operational risk

ABSTRAK

Penelitian ini termasuk ke dalam penelitian pengujian hipotesis guna menguji pengaruh ukuran dewan pengawas syariah terhadap risiko bank syariah, pengaruh kualifikasi akademik dewan pengawas syariah terhadap risiko bank syariah, dan pengaruh gender diversity dewan pengawas syariah terhadap risiko bank syariah. Penelitian ini dilakukan pada laporan tahunan Bank Umum Syariah (BUS) yang ada di Indonesia.

Hasil dari penelitian ini menunjukkan adanya pengaruh negatif siginifikan untuk ukuran dewan pengawas syariah dan gender diversity dewan pengawas syariah terhadap risiko operasional bank syariah serta negatif signifikan untuk kualifikasi akademik dewan pengawas syariah terhadap risiko kredit bank syariah. Hal tersebut menunjukkan bahwa ukuran dewan pengawas syariah yang besar memiliki beragam pemikiran untuk membuat keputusan yang kemudian dapat mempengaruhi penurunan risiko operasional. Angka proporsi anggota dewan pengawas syariah wanita yang tinggi juga menurunkan risiko operasionalnya karena wanita cenderung menghindari risiko. Sedangkan untuk kualifikasi akademik anggota dewan pengawas syariah, tingginya angka anggota dewan pengawas syariah yang memiliki gelar doktor semakin menurunkan risiko kreditnya.

Kata kunci: dewan pengawas syariah, ukuran, kualifikasi akademik, gender diversity, risiko